Consequences of the Financial Markets Authority Guidelines on the Relevance of Non-GAAP Earnings
In this paper, we investigate the consequences of the FMA guidelines on the relevance of non-GAAP earnings (NGE). These guidelines require firms NGE to conform to a certain code of practice to improve transparency and comparability. From our sample of 441 NGEs disclosed over the period 2011-2017, we...
Uloženo v:
| Vydáno v: | URI:https://journals.openedition.org/fcs, |
|---|---|
| Hlavní autoři: | , |
| Médium: | Article ou chapitre numérique |
| Jazyk: | Anglais |
| Vydáno: |
Finance Contrôle Stratégie
2024
|
| Témata: | |
| On-line přístup: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |